Schedule 7A, Part 2, Group 6, item 3(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The second condition is that there is no part of the premises being converted that is a part that after the conversion contains the same number of single household dwellings (whether zero, one or two or more) as before the conversion.
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Source: legislation.gov.uk · retrieved 2026-07-28